xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
28U.K.In paragraph 52 of that Schedule (recovery of excessive repayments etc)—
(a)in sub-paragraph (2) (excessive repayments etc to which paragraphs 41 to 48 apply), after paragraph (bc) insert—
“(bd)film tax credit,”;
(b)in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), after paragraph (ad) insert—
“(ae)an amount of film tax credit paid to a company for an accounting period,”;
(c)in the closing words of that sub-paragraph, after “(ad)” insert “ , (ae) ”.